Current issues of adapting Ukraine’s customs legislation to the legislation of the European Union

The article examines the process of adapting Ukraine’s customs legislation to the standards of the European Union in the context of the country’s European integration course. It provides an analysis of the legal and regulatory framework in the customs sphere, including the provisions of the Association Agreement between Ukraine and the EU, the Customs Code of Ukraine, and other legal acts aimed at implementing the EU Customs Code norms. Particular attention is paid to the theoretical approaches of domestic legal and economic scholars regarding the harmonization of customs legislation, as well as the assessment of the practical implementation of European customs standards. The article identifies the key problems of adapting Ukrainian customs legislation, including insufficient institutional and personnel capacity of customs authorities, fragmented legal regulation, incomplete digitalization of customs procedures, limited integration of national information systems with EU customs systems, and the presence of corruption risks. It emphasizes that the formal transfer of EU customs law norms without proper organizational and technical support does not ensure their effective practical implementation. The impact of the martial law situation on the functioning of Ukraine’s customs system is also analyzed, particularly the increased workload of customs authorities due to the movement of humanitarian and critical goods, destruction of infrastructure, and limited financial resources. The need to balance the simplification of customs procedures with an adequate level of customs and national security under conditions of war and post-war recovery is substantiated. Based on the analysis of scientific sources and current legislation, proposals are formulated for improving the adaptation of Ukraine’s customs legislation to EU standards, including adopting a new Customs Code of Ukraine based on EU law, strengthening the institutional capacity of customs authorities, accelerating the digitalization of customs procedures, and enhancing anti-corruption mechanisms. It is argued that the implementation of these measures will contribute to increasing the efficiency of the customs system, strengthening the country’s economic security, and successfully integrating Ukraine into the European Union’s customs space.